REFERENCE HELP FOUNDATION,AGRA vs. CIT EXEMPTION LUCKNOW, LUCKNOW

& 70 /Agr/2025 Reference Help Foundation vs. CIT(E) 2. From the perusal of both the orders, it is seen that the Ld. CIT(E) has denied the registration u/s 12AB(1)(ac)(iii) and 80G(5) of the Act as the assessee has failed to provide the details as sought for time to time and thus, the Ld. CIT(E) was of the opinion that the assessee has failed to substantiate the genuineness of its activity.

Before us, the Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same.

We have heard the rival submissions and from the perusal of the orders of Ld. CIT(E), it is seen that the Ld. CIT(E) on various occasions asked the assessee to file the details of bills and vouchers of the expenses incurred on charitable activities to establish the genuineness of its activity being carried out for charitable purposes. However, the assessee has failed to file any such information before the Ld. CIT(E), thus, the CIT(E) has denied the registration u/s 12AB(1)(ac)(iii) of the Act and further rejected the application for registration u/s 80G(5) of the Act.

Under these facts and circumstances of the case and in the interest of justice, one more opportunity is granted to assessee and the matter is restored back to the file of Ld. CIT(E) for fresh adjudication on merits in accordance with law after providing reasonable opportunities to the assessee. The Assesse is also directed to file the necessary evidences before the Ld. CIT(E) in order to establish the genuineness of its activity. With these directions both appeals of the assessee are allowed for statistical purposes.